Tunisia

Individual - Significant developments

Last reviewed - 07 February 2020

The significant changes implemented by the Finance Law 2020 are the following: 

  • Increase in the deduction for dependent parent from 150 TND to 450 TND and increase of the maximum dependent parent (s)’s revenue amount, from 1 time to 2 times minimum wages (SMIG).
  • Benefit in kind amount granted by companies established in ZDRs (whose activities are not excluded from the benefit of incentives under the regional development (list fixed by appendix 1.III of decree 2017-389) to employees in respect of their transport from / to the workplace are not subject to PIT
  • The financial Law 2020 provided that individuals realizing exclusively salaries, wages, pensions and life annuities and whose annual net income does not exceed 5,000 dinars are exempted from the social solidarity contribution as from January 1, 2020.
  • Hence, the PIT scale will be as follows:
Taxable income (TND) PIT rate excluding the solidarity contribution (%) PIT rate including the solidarity contribution (%)
From 0 to 5,000 0 0/1 (*)
From 5,000 to 20,000 26 27
From 20,000 to 30,000 28 29
From 30,000 to 50,000 32 33
Beyond 50,000 35 36

(*) The 0% social solidarity contribution rate of 0% will apply as from January 1, 2020 only for individuals realizing exclusively salaries, wages, pensions and life annuities and whose annual net income does not exceed 5,000 dinars.